Text: H08813 Text: H08815 Text: H08800 - H08899 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2513 as follows:
1 2 #1. Page 5, by inserting after line 9 the
1 3 following:
1 4 "DIVISION ___
1 5 HAGGE REFUND
1 6 Sec. ___. Section 422.73, Code 1997, is amended by
1 7 adding the following new subsection:
1 8 NEW SUBSECTION. 3. Notwithstanding subsection 2,
1 9 a claim for refund of individual income tax paid for
1 10 any tax year beginning on or after January 1, 1985,
1 11 and before January 1, 1989, is considered timely if
1 12 filed with the department on or before October 31,
1 13 1998, if the taxpayer's claim is the result of the
1 14 unconstitutional taxation of federal pension benefits
1 15 based upon the decision in Davis v. Michigan
1 16 Department of Treasury, 489 U.S. 803, 109 S. Ct. 1500
1 17 (1989).
1 18 A taxpayer entitled to a refund of tax paid under
1 19 this subsection shall receive an amount equal to one
1 20 hundred percent of the refund without interest. The
1 21 claim for refund shall be filed separate from any
1 22 income tax return and shall not be allowed as a credit
1 23 for income taxes owed. A claim shall be filed between
1 24 the effective date of this division of this Act and
1 25 October 31, 1998. An extension for filing shall not
1 26 be allowed and claims disallowed on the basis of
1 27 timeliness shall not be allowed upon appeal to any
1 28 other state agency notwithstanding any other provision
1 29 of law.
1 30 The claim for refund shall be made on claim forms
1 31 to be made available by the department. In order for
1 32 a taxpayer to have a valid refund claim, the taxpayer
1 33 must supply legible copies of documents the director
1 34 deems necessary to show entitlement to the refund,
1 35 including but not limited to income tax forms and W-2P
1 36 forms, which will establish the state income tax that
1 37 was paid on the federal pension benefits for the tax
1 38 years in question. The burden of proof is on the
1 39 taxpayer to show that the claim for refund is valid.
1 40 Estates are not entitled to file a claim for refund
1 41 under this subsection, except a spouse of a deceased
1 42 taxpayer who was the spouse of the taxpayer when the
1 43 unconstitutional tax was imposed may file a claim for
1 44 refund without reopening the deceased taxpayer's
1 45 estate. If a taxpayer has filed a claim under this
1 46 subsection and subsequently dies before receipt of the
1 47 refund, the taxpayer's estate is entitled to receipt
1 48 of any valid refund claim.
1 49 The department shall make a reasonable attempt to
1 50 notify individuals who are entitled to a refund under
2 1 this subsection.
2 2 Sec. ___. EFFECTIVE DATE. This division of this
2 3 Act, being deemed of immediate importance, takes
2 4 effect upon enactment."
2 5 #2. Title page, line 5, by inserting after the
2 6 word "credits," the following: "allowing certain tax
2 7 refunds for income tax paid on federal pension
2 8 benefits,".
2 9
2 10
2 11
2 12 MYERS of Johnson
2 13 HF 2513.303 77
2 14 mg/cf/28
Text: H08813 Text: H08815 Text: H08800 - H08899 Text: H Index Bills and Amendments: General Index Bill History: General Index
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